Kentucky 2023 Regular Session

Kentucky Senate Bill SB160

Introduced
2/16/23  
Refer
2/16/23  
Refer
2/21/23  
Report Pass
2/28/23  
Engrossed
3/3/23  
Refer
3/3/23  
Refer
3/10/23  
Report Pass
3/14/23  
Enrolled
3/30/23  
Enrolled
3/30/23  
Chaptered
3/31/23  

Caption

AN ACT relating to STABLE Kentucky accounts.

Impact

The bill specifically ensures that STABLE Kentucky accounts are exempt from state taxation and shields the account holders' funds from claims, attachment, and garnishment. It maintains that contributions and distributions for qualified disability expenses do not affect an individual’s eligibility for public assistance programs. By securing these protections, SB160 aims to encourage savings by individuals with disabilities and their families, thereby improving their financial independence and security in the long-term.

Summary

Senate Bill 160 addresses the establishment and administration of STABLE Kentucky accounts, designed to provide a tax-advantaged savings option for individuals with disabilities. It amends existing state laws, establishing the Department of the Treasury's role in managing these accounts while allowing for cooperative agreements with other states and organizations. This initiative aligns with federal guidelines under Section 529A of the Internal Revenue Code, which creates qualified disability accounts aimed at enhancing financial stability among eligible individuals.

Sentiment

The sentiment surrounding SB160 is predominantly positive, particularly among advocates for individuals with disabilities. Supporters view the bill as a crucial step towards financial empowerment for people facing disabilities, allowing them flexibility in managing their resources while preserving their rights to public assistance. The bipartisan support highlighted in the voting history suggests a consensus that this legislation addresses essential needs within the community.

Contention

While SB160 received overwhelming support in the House during voting, discussions may have included concerns from some members about the implementation processes and the potential complexities involved in administering the accounts. However, no significant public opposition was noted, indicating broad approval of the principles behind the bill. The framing of the bill within existing tax codes aims to streamline processes and minimize bureaucracy, reflecting a clear intent to optimize the benefits for eligible individuals.

Companion Bills

No companion bills found.

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